ABSTRACT
This chapter discusses the evolution of ethics within the accounting profession and how those ethics are communicated to the following professionals. The profession’s desire to ensure that ethics are integrated into higher education has been an active dialogue over the past several decades, with roots in earlier centuries. The profession has pressed higher education to do more with ethics education over time, most recently formalized with the Pathways Commission’s report. Also, the chapter presents a broad survey of educational practices for ethics within higher education globally, including a literature review concerning the integration or separation of ethics within accounting curricula. The challenges to improving ethics education for accounting, and business students more broadly, are explored, along with the evidence of the limited progress made on the research front. Although research opportunities are suggested throughout the chapter, it concludes with a call for additional ethics research within higher education.
